某股份有限公司有关资料如下。资料一:公司本年年初未分配利润贷方余额为1819.2万元

题型:问答题

问题:

某股份有限公司有关资料如下。

资料一:公司本年年初未分配利润贷方余额为1819.2万元,本年息税前利润为8000万元,适用的所得税税率为33%。

资料二:公司流通在外的普通股600万股,发行时每股面值1元,每股溢价收入9元;公司负债总额为2000万元,均为长期负债,平均年利率为10%,假定公司筹资费用忽略不计。

资料三:公司股东大会决定本年度各按10%的比例计提法定公积金和法定公益金。本年按可供投资者分配利润的16%向普通股股东发放现金股利,预计现金股利以后每年增长6%。

资料四:该公司股票的贝塔系数为1.5,无风险收益率为8%,市场上所有股票的平均收益率为14%。

要求:

计算该公司本年应计提的盈余公积金。

考点:会计资格考试中级会计(财务管理)中级财务管理
题型:问答题

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

     A man was driving at 70 miles in a 40milezone, when a police car came behind him with the light on.

__1__

     As the policeman came to him, he said, "Hi, officer, I guess you caught me a little bit over the limit.I was in a rush to get home, to be with my wife and kids, you know my younger son wasn't feeling too well when I left home this morning."

     The policeman said, "Well, I guess so, " and started writing something in his notebook.__2__ A few

moments later, the policeman came to his window and handed him a paper, and returned to his car without saying a single word.The man started to wonder, how much this ticket was going to be as he began to look at the paper.__3__

     "I had a daughter who was killed by a speeding car at the age of six, by a speeding driver like you.He

got a fine, a few months in prison, and was free, free to hug two other daughters.__4__ I have tried to

forgive that man a thousand times, and I thought I had.Maybe I really did forgive him, but I have to do it

again, even right now.__5__"

     The man was very surprised and could not move for the next few minutes.When finally he did, he

drove slowly, even a few miles under the speed limit, praying for forgiveness.

A. So pray for you, and be careful when you drive again, your daughter is all you have left.

B. I only had one, and now I have to wait I go to heaven before I can hug her again.

C. Right away the man started thinking of excuse to give.

D. He was surprised it was not a ticket as he began to look at.

E. So pray for me, and be careful when you drive again, my son is all I have left.

F. As minutes went by, he hadn't asked for his driver's license.

G. He was surprised it was not a ticket as he began to read.

题型:问答题

猜成语。

红旗飘飘军鼓响                     

种瓜得瓜不卖瓜                    

题型:问答题

下面是四个国家的人口自然增长率,最有可能出现人口老龄化的是(  )

A.1.5%

B.-1.1%

C.2.6%

D.3.1%

题型:问答题

下列对热原性质描述正确的是

A.耐强酸、强碱、强氧化剂

B.有一定的耐热性和挥发性

C.有一定的耐热性、不溶于水

D.不挥发性但可被吸附

E.溶于水、不能被吸附

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列举T-MPLS之OAM中故障管理的主要工具及方法()、()、()。

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